chore(repo): checkpoint current capakraken implementation state
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## Problem
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Planarchy currently uses a flat `hoursPerDay` on allocations. The chargeability reporting model requires:
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CapaKraken currently uses a flat `hoursPerDay` on allocations. The chargeability reporting model requires:
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- Country-specific daily working hours (8h Germany, 9h India, variable Spain)
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- Public holidays per country AND metro city
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